The following paragraph from section 4.4.11, Headings and sections, in
the HTML 5.1 specification:
"Certain elements are said to be sectioning roots, including
|blockquote
<http://www.w3.org/html/wg/drafts/html/master/grouping-content.html#the-blockquote-element>|
and |td
<http://www.w3.org/html/wg/drafts/html/master/tabular-data.html#the-td-element>|
elements. These elements can have their own outlines, but the
sections and headings inside these elements do not contribute to the
outlines of their ancestors."
appears to dictate presentation which I'm not sure is or should be the
function of outlining. There are specific aspects of presentation which
are best or can only be achieved through the use of the table element.
Authors may wish to include content within a td element in the outline
of the containing section.
-Terence Bandoian